Shahanif Hasan · Aza Azlina Md. Kassim · Mohamad Ali Abdul Hamid ·International Journal of Economics and Financial Issues ·2020 ·JEL: G3, M42
In recent decades, there has been a noticeable increase in the practice of earnings management (EM) as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements. The role of the audit co...